Sir Paul McCartney and estranged wife Heather Mills are still at odds over a divorce settlement, according to British reports. The Times newspaper claims the former Beatle has offered $40 million (GBP20 million) to Mills, who retorted she'll accept no less than $100 million (GBP50 million) of his estimated $1.65 billion (GBP825 million) fortune. It now looks likely the pair will be forced to battle out their disagreements in court, with an unidentified lawyer telling the newspaper, "It could well go to trial because they are both quite stubborn." The pair announced the split in May last year (06). They have a three-year-old daughter, Beatrice, together.